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Commission Regulation (EU) No 1205/2011 of 22 November 2011

The Commission Regulation (EU) No 1205/2011 of 22 November 2011, published in the Official Journal of the European Union L 305 on 23 November 2011, adopts Amendments to IFRS 7 Financial Instruments: Disclosures –Transfers of Financial Assets.

The Amendments aim to help users of financial statements better evaluate the risk exposures relating to transfers of financial assets and the effect of those risks on an entity’s financial position.
Each company shall apply the amendments referred to in Article 1 as from the commencement date of its first financial year starting after 30 June 2011.

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